Abstrak: Efisiensi dengan kendali mutu dan kendali biaya dapat dilakukan oleh rumah sakitdengan menerapkan perhitungan cost of treatment berbasis clinical pathway.Dalam pelaksanaan Jaminan Kesehatan Nasional yang dimulai pada 1 Januari2014, penerapan tarif INA CBG yang dikelola oleh BPJS Kesehatan menimbulkanpolemik bagi pihak rumah sakit, karena dari beberapa kasus, tarif yangdiberlakukan mengalami selisih tarif. Selisih tarif juga terjadi pada tarif antarkelas perawatan. Melihat hal tersebut penulis melakukan penelitian di rumah sakitumum Kabupaten Tangerang pada bulan April tahun 2014. Penelitian ini bertujuanuntuk mendapatkan cost of treatment berbasis clinical pathway tindakan bedahapendiktomi serta menganalisis perbedaan biaya antar kelas perawatan sekaligusmembandingkan dengan tarif rumah sakit dan tarif INA CBG . Jenis penelitian iniadalah kuantitatif dengan pendekatan kualitatif melalui pengambilan data secaracross sectional. Dari hasil penelitian didapatkan perbedaan harga yang harusdibayar untuk pelayanan yang sama (cost Shifting) pada perhitungan cost oftreatment berbasis clinical pathway perbedaan biaya yang harus dibebankankepada pasien maupun pihak penjamin adalah biaya akomodasi kamar perawatansaja. Perbedaan biaya antar kelas adalah sebagai berikut : biaya pengobatanKelas II ke biaya pengobatan kelas I sebesar 3% dan biaya pengobatan kelas II kebiaya pengobatan kelas III sebesar 3%. Dengan adanya perhitungan ini, rumahsakit dan BPJS diharapkan memiliki pedoman perhitungan penetapan tarif antarkelas perawatan berdasarkan perhitungan cost of treatment berbasis clinicalpathway.

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Efficiency with quality control and cost control can be done by applying thecalculation of the hospital cost of treatment based on clinical pathways.In theimplementation of the National Health Insurance beginning on January 1, 2014,application of INA rates CBG managed by Health BPJS polemical to the hospital,because of some cases, tariffs applied to experience the difference in rates.Differences also occur in tariff rates between treatment classes. Seeing this, theauthors conducted a study in Tangerang district general hospital in April 2014.This study aimed to obtain the cost of treatment based on clinical pathwaysapendiktomi surgery and analyze the difference between the cost of treatmentclasses at the same rate compares with rates hospitals and INA CBG. Thisresearch is quantitative with qualitative approach through cross sectional dataretrieval. From the results, the difference in the price paid for the same service(cost Shifting) in the calculation of the cost of treatment based on clinicalpathways difference in cost to be borne by the patient or the guarantor is the onlytreatment room accommodation costs. The difference between the cost of the classis as follows: cost of treatment of Class II to Class I medical expenses by 3% andthe cost of treatment of Class II to Class III medical expenses by 3%. Given thiscalculation, the hospital and BPJS is expected to have guideline calculations tarifftreatment between classes based on the calculation of the cost of treatment basedon clinical pathways.

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